The Materials Usage Variance Is Calculated by the Equation

Multiple Choice

The materials usage variance is calculated by the equation

A) (Standard Price ´ Actual Quantity) - (Standard Price ´ Standard Quantity) .
B) (Standard Price ´ Standard Quantity) + (Standard Price ´ Actual Quantity) .
C) (Actual Price ´ Actual Quantity) - (Standard Price ´ Actual Quantity) .
D) (Actual Price ´ Standard Quantity) + (Actual Quantity ´ Standard Price) .
E) None of these.